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Service Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Waiver of pre-deposit - tribunal refused to waive the ...


Tribunal Denies Waiver of Pre-Deposit Due to Lack of Prima Facie Case; Hardship Not Considered.

December 23, 2014

Case Laws     Service Tax     HC

Waiver of pre-deposit - tribunal refused to waive the pre-deposit - Once the appellant did not have any prima facie case, there was no reason or occasion for the Tribunal to consider the issue of any hardship to the appellant in making the deposit. - HC

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